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Lethbridge Herald Newspaper Archives

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Lethbridge Herald, The (Newspaper) - August 11, 1973, Lethbridge, Alberta column Fine and penalty policy raises department query By I. H. ASPER of fines produces inequitable A recent bulletin from the de- partment of national revenue served as a reminder that the job of tax law modernization in never done. In the search- and-find operation to detect the inequities and anomalies in the system would make a full-time job for an army of trained ob- particularly as the new tax system becomes more oper- ative. The recent announcement that the revenue department in- tends to continue its practice of refusing to allow taxpayers to deduct the fines and penalties they pay in the course of earn- ing their brings the de- partmental policy into question. By and large the courts have supported the government in its view that it would be contrary to good public policy to allow fines and penalties to be classi- fied as business expenses. it is would bestow a public acceptance of or respect- ability for law breaking. The principle is correct when con- sidered in isolation from the re- alities of the modem surely it would thwart elemen- tary justice if a convicted em- bezzler were allowed to soften the impact of his fine by being able to deduct it from his income and thus reduce his taxi Or would The law allows one to deduct all expenses or outlays neces- sarily and reasonably incurred in earning one's income. The government view is that it is neither necessary nor reason- able to have to break the law and suffer fines in order to earn one's and therefore those fines can't be classified as a legitimate cost of doing busi- .ness. That might bet acceptable if it weren't for the fact that the government taxes the income earned by law-breaking. Thus it seems reasonable that all the including actually suffered in the course of earn- ing that income should be de- ductible. The revenue department's double standard eventually be- comes a triple standard. For a prostitute earns ille- gal income and pays full tax. If she's caught and pays a the fine isn't deductible. But more if she pays- off the arresting officer to avoid the conviction and that's deductible expense of doing business. In less exotic it is the same with a company which spends considerable sums in working out a combine or mo- nopoly to lessen competition in its product. The expense of committing the crime is deduc- tible business the prof- its earned from the breach of the law are but the fine levied by a court for the offence isn't deductible from that in- come. CAREERS 2 JOURNEYMEN MECHANICS REQUIRED IMMEDIATELY. Modern equipped shop. Full company Apply to service manager Beny Chevrolet Oldsmobile 2nd Ave. and 8th Street S. MECHANIC WANTED Top salary ond commission with five-figure bracket possible per month. Work in wheel alignment and tune-up. Apply in Writing BOX HERALD MAJOR OIL COMPANY HAS SERVICE STATION for LEASE For Further Particulars Call J. MACHALEK 328-0823 LETHBRIDGE PARTS MANAGER REQUIRED FOR MAJOR AUTOMOTIVE DEALERSHIP IN SOUTHERN ALBERTA. The main requisite for this position is the ability 1o ad- minister and delegate responsibility. All company benefits Including life insurance. Salary with incentive commensurate with experience. Our employees ore aware of this opening. Apply In strictest confidence to Box Number Herald YOUR FUTURE IS IRRIGATION SOILS SUPERVISOR Alberta. Supervises the collection and compiling of data regarding the suitability of soil for irrigation on a province-wide basis. The Red Dier River Development Pro- ject and South Saskatchewan River comprising ap- proximately 27 million are an example of studies to be undertaken. B. Sc. in Agriculture or Agri- cultural Engineering. Minimum of five years In irrigation with specialization in soils. Eligible for membership in A.I.A. Salary range to per annum. Competition 4407-C-5. Closes August 1973. Apply CALGARY Address IRRIGATION DRAINAGE SUPERVISOR LETHBRIDGE Irrigation Division. Responsible for the Seep- age and Drainage Reclamation Section of the Technical Re- sources Branch. Involved In all aspects of seepage control and land including applied research in problem areas associated with irrigation agriculture. B. Se. in Agriculture or Agricultural minimum of five- years related irrigation eligible for A.I.A. mem- bership. Salary range to per annum. Com- petition 4407-C-4. August 1973 Information and application forms GOVERNMENT OF ALBERTA PERSONNEL ADMINISTRATION OFFICE ROOM JOHN J. BOWLEN BUILDING 620 7th AVENUE S.W. ALBERTA T2P OY8 A further incongruity arises from the fact that two individ- ual equally guilty of the same can face the same penalty but wind up with completely different treatment before the law. Take two taxi drivers in- volved in the same traffic acci- both earning per month. They are convicted of the same offence and sentenced to a fine of or a one- suspension of their li- cence. Smith works for a big company and is afraid he'll lose his job if he goes off the road. He pays the fine. It isn't deductible. Assume his top tax bracket is 40 per cent. At the end of the year he's had of take-home pay after the but is taxed on the full The extra cost to him is over and above the fine. the other taxi is part of a small consortium of driver-owners and he decides to accept the one-month suspen- sion. At the end of the he'll have the same take-home earnings as Smith but will have paid less in tax and had a one-month holiday to compliments of the tax system. The same tax anomaly exists in the case of a professional person who is found guilty of professional misconduct by the disciplinary committee of his professional society. If he's sus- pended from practice for a pe- he'll lose income on which he would have otherwise paid if he's he'll continue to earn taxable income in order to pay the non-deductible fine. There's a growing discontent with the present system of re- fusing deductibility of particularly when they are suf- fered through accidental or unintentional commission of an offence. The trucker whose shipper has overloaded his vehicle pays a non-deductible overweight highway the business ex- ecutive who overparks at a met- er during a business meeting is in the same as is the un- ion member who refuses to honor a sympathy crosses a picket line to earn non-deductible fine from his un- taxable but suffers a non-deductible fine from his un- ion. The law should be amended in the name of equal- ity. Failing the courts and all organizations capable of levying fines on their members in setting the amount of the take into account that the tax treatment of it has the effect of merely doubling its fi- nancial effect. Mr. Asper Is a Winnipeg lawyer. CRACKDOWN HALTED United States army in West Germany withdrew instructions to subordinate Thursday for a crackdown on dissidents after details were leaked to reporters. Documents were issued by 8th Infantry Di- vision headquarters in Bad near and listed indicators of dissent as including distribution of un- derground newspapers and complaints to news media or congressmen about living harassment or unfair treatment. August 1973 THE HHtALO 21 Interest rates up NEW YORK First National City the United States' second-Largest said it is boosting its prime lending rate to per cent from effective Monday. Citibank was the first bank to announce the quarter-point in- but observers expected the boost to become industry- wide within a matter of days. The which stoood at six per cent at the start of has been rising steadily. Citi- bank's move marks the twelfth increase this year. An increase in the prime rate is considered anti-inflationary because it restricts business spending for a major factor In the current boom. The prime fate Is the min- imum interest banks charge their large corporate custom- ers. SAND f GRAVEL ASPHALT TOLLESTRUP SAND AND GRAVE Construction Co. Ud. PHONE 328-2702 327-3610 Kootenay lumber firm lists chiefs CRANBROOK Crestbrook Industries Ltd. pres- ident V. C. Brown has announc- ed major executive appoint- ments for its far-flung East Kootenay operations. Clement named in 1971 assistant manager and later general manager becomes cov- ering lumber and pulpmill and adminis- tration. John T. becomes CFT staff manager for admin' istration and environment con- central pulp traffic and lumber retail and public relations. Kenneth W. Hall becomes manager of pulp division. The first half of 1973 shows CFI net profit of nearly mil- lion the first profit since 1969. Gross sales of all products were million against million for the first half of 1972. Pulp production is around tans daily. An original govern- ment agreement called for doubling plant capacity effective September but this is only at preliminary planning stage. WILL DISBAND UNIT WASHINGTON Inter- nal Revenue Service Commis- sioner Donald Alexander said Thursday a special unit that had been investigating finances of so-called extremist organ izations will be disbanded. The unit was organized in 1969 and reportedly collected information on organizations and individuals from both leftist and rightist organizations. Alexan- der said the duties now being performed by the unit will be carried out by other agencies within IBS. Gold mining The rig shown above is used to dredge gold-bear- ing sand from the Missouri River bed near Mont. One of the prospec- tors is an insurance sales- man from New York who came West for the gold ruih of 1973. DON'T MISS THE SBL FIELD DAY AUGUST A.M. ALBERTA Purebred and percentage Simmentals on display. Special Attraction Drawing for a free trip for two to Switzerland plus One Thousand OR a brod half blood Simmental heifer. THIRD CLASS STEAM ENGINEER per shift premium. Excellent fringe benefits work Mr. Dick Ferguson Western Canadian Seed Processors Ltd. P.O. BOX 99 TELEPHONE 327-5781 LETHBRIDGE UNIQUE This architectually designed Lelhbridge home features Circular stairway 2 natural open hearth fireplaces Family room sq. ft. of modern trend living Scenic Mountain View 3 bedrooms Study Private entrance patio Patio off dinnig room Patio off master bedroom Call ROGER HANDLEY 345-3534 Phone 345-3039 OLIVER-HANDLEY REAL ESTATE COALDALE I've said it I'll say it again YOU CANT BEAT MINUTE MUFFLER'S FAST SERVICE AND LIFE-TIME GUARANTEE MINUTE MUFFLER INSTALLATIONS 3rd Ave and 4th St. S. Ph. 327-8888 Open dally 8 a.m. to 6 p.m. FEEDERS FARMERS WELDERS HANDYMEN HOMEOWNERS We carry a templets stock of STEEL IN FLATS ANGLES CHANNELS BEAMS WIDE FLANGES RAILS ROUNDS SQUARES PLATES SHEETS RECTANGULAR AND SQUARE TUBING REINFORCING STEEL WIRE MESH PIPE GALORE FOR FENCE POSTS CLOTHESLINE POLES CARPORT COLUMNS OR FOR ANY OTHER USE YOU MAY HAVE. TONS TO CHOOSE FROM Bring in your truck and load up at bargain prices We also deliver locally Bring in your scrap steel ctm iron batteries radiators copper braw and get the best trado value We also pay VARZARI IRON LTD. STEEL YARD LOCATION 2808 2nd Ave. N. SCRAP LOCATION 3402 2nd Ave. N. BE EXECUTIVE SECRETARY a legal or medical secretary a reception- ist a key punch operator an accountant a retail store manager a salesman or even learn how to run your own business. A wide range of exciting career possibilities that can be yours when you enroll In the School of Business at the Lethbrldge Community College. computer business administration and secretarial science. Wrltei ASSURED CAREERS L.C.C. Student Services Lethbrldge Community College FORD Cor. Mayor Magrath Drive at 16th Ave. S Phone 328-8861 HOLIDAYS In August or PUN PACK and 60 In Style In a Dunlop Ford Rental Unit WE HAVE AVAILABLE UNITS 4 ALSO AVAILABLE Pinto Maverick Torino Mustang Ford and Ford Trucks MEMBER Of FORD 8 9Va 11 foot and 13 foot trailer RENT-A-CAR ;